Tag: ITAT
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No Addition Is Permissible Unabated Assessments Unless Based On Incriminating Material: ITAT
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that no addition is permissible unabated assessment unless based on incriminating material.
The bench of...
Penalty Under Section 270(A) Discretionary In Nature, ITAT Deletes Penalty For AO’s Failure To Prove Malafides
The Banglore Bench of Income Tax Appellate Tribunal (ITAT) has held that the penalty under Section 270(A) of the Income Tax Act is discretionary...
ITAT Discharging Judicial Functions Is Expected To Maintain Consistency In Its Views, Unjust Deviation Affect Credibility: Gauhati High Court
The Gauhati High Court has held that the Income Tax Appellate Tribunal (ITAT) while discharging judicial functions is expected to maintain consistency in its...
Signing Of Assessment Order Is An Integral Part Of Order Generation In E-Assessment: ITAT
BackgroundSubmissions ConclusionWhat Is An Integral Part Of Order Generation In E-Assessment?
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the signing...
No Depreciation On Toll Roads Is Allowable: ITAT
BackgroundConclusion - Depreciation On Toll RoadsFAQsOn which assets depreciation is not allowed?Is depreciation on toll roads allowable as per Income Tax Act?Case Law on...
